https://www.taxtmi.com/article/detailed?id=9421 Recipient provided HSD used in performance of a mining and transport contract is an essential and integral component of the contracted service; accordingly, under the valuation rule that requires addition of any amount the supplier is liable to pay but which has been incurred by the recipient, the value of the free HSD must be included in the taxable value of the supplier's service. en-us Tue, 18 Aug 2020 06:41:06 +0530 Tue, 18 Aug 2020 06:41:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9421 Recipient provided HSD used in performance of a mining and transport contract is an essential and integral component of the contracted service; accordingly, under the valuation rule that requires addition of any amount the supplier is liable to pay but which has been incurred by the recipient, the value of the free HSD must be included in the taxable value of the supplier's service. Articles Goods and Services Tax - GST Tue, 18 Aug 2020 06:41:06 +0530 https://www.taxtmi.com/article/detailed?id=9421